BALANCE SCORECARD disusun untuk memenuhi tugas mata kuliah Akuntansi Manajemen
BALANCE SCORECARD disusun untuk memenuhi tugas mata kuliah Akuntansi Manajemen OLEH: . Amir Naif B. (098 694 058) 2. Winda Citra Sari (098 694 079) 3. Dwi Ratna sari (098 694 091) 4. Retnaning Lusiyanti (098 694 100) UNIVERSITAS NEGERI SURABAYA FAKULTAS EKONOMI S1 AKUNTANSI 2011 BALANCE SCORECARD . Kelahiran Balance Scorecard Awal 1992, Robert Kaplan dan David Norton mempublikasikan dalam Harvard Business Review metode pengukuran mereka: 'The Balanced Scorecard - Measures That Drive Performance'. BSC adalah alat yang menyediakan pada para manajer pengukuran komprehensif bagaimana organisasi mencapai kemajuan lewat sasaran-sasaran strategisnya. Metoda ini menjelaskan bagaimana aset intangible dimobilisasi dan dikombinasikan dengan aset intangible dan tangible untuk menciptakan proposisi nilai pelanggan yang berbeda dan hasil finansial yang lebih unggul (Kaplan dan Norton, 2001). Norton dan Kaplan menempatkan BSC sebagai alat bagi organisasi (termasuk yang berasal dari sektor publik dan non-profit) untuk mengelola kebutuhan pemegang saham relevannya. Lebih jauh mereka menyarankan BSC sebagai alat untuk memperbaiki aliran informasi dan komunikasi antara top eksekutif dan manajemen menengah dalam perusahaan. BSC ingin memperbaiki sistem konvensional pengontrolan dan akuntansi dengan memperkenalkan fakta lebih kualitatif dan non-finansial. Pertimbangan sasaran
Moet er nog geweld zijn? Een literatuurstudie naar de rol van mediageweld in het gedragspatroon van kinderen.
TAAK 2: ACADEMISCHE PAPER TITEL: 'Moet er nog geweld zijn?' Een literatuurstudie naar de rol van mediageweld in het gedragspatroon van kinderen. FAMILIENAAM: Blanchaert VOORNAAM: Simon STUDENTEN-NR: 00803035 'Moet er nog geweld zijn?' Een literatuurstudie naar de rol van mediageweld in het gedragspatroon van kinderen. Inhoudstabel Abstract p. 3 2 Inleiding p. 4 3 Begrip 'Geweld' p. 4 3.1 Omschrijving p. 4 3.2 Soorten geweld p. 5 4 Soorten theorieën p. 6 4.1 Stimulatietheorieën p. 6 4.2 Reductietheorieën p. 7 4.3 'Geen effect'-theorieën p. 8 5 Andere factoren p. 8 5.1 Geslacht p. 8 5.2 Leeftijd p. 9 5.3 Omgevingsfactoren p. 9 6 Risico's van mediageweld p. 10 6.1 Emotionele effecten p. 10 6.2 Cognitieve effecten p. 11 6.3 Gedragseffecten p. 11 7 Standpunt van de opvoeder p. 12 8 Besluit p. 13 Literatuurlijst p. 14 Abstract In onze huidige maatschappij kunnen we kinderen net zoals volwassenen als 'mediaconsumenten' beschouwen. Tijden waarin televisie en internet onmisbaar zijn, doen ons echter ook nadenken over de rol van dergelijke media in de opvoeding en ontwikkeling van kinderen. Er kan terecht worden vastgesteld dat kinderen sedert de opmars van gewelddadige videogames (jaren '90) nooit eerder een groter agressief media-aanbod voorgeschoteld krijgen dan nu. Daarom lijkt het ons interessant om te onderzoeken in welke mate mediageweld
animal farm
Shape of the modern world Essay Assess the methods used in a totalitarian society such as that in "Animal Farm" to control its occupants. Focus on political structure plus the use of indoctrination." George Orwell was born in Bengal, India on 25th June 1903. Orwell was educated at private schools; this made him aware of the well-established class system in English society. Orwell became a republican, speaking openly against governments of the east and west and fighting briefly for the socialist cause during the Spanish Civil War. George Orwell wrote "Animal Farm" during the 2nd World War and it was published in 1945. It was a way of portraying his ideas, criticisms and negative opinions on the Russian revolution, and therefore is negatively biased against Lenin's communist ideology and the revolution. "Animal Farm" is a classic satire of the Russian Revolution, which protests against the brutality of the Soviet totalitarian system (a government which has absolute control over many aspects of its citizens' lives as possible.) The government conditioned people and forced them to conform to its own ideology, particularly concentrating on children. The children were the future of Stalin's plans for Russia. The government controlled every aspect of their lives, schools were warped and after school youth movements were introduced to influence the youth. In the book Napoleon
Jekyll and Hyde
Assignment about The strange case of Dr Jekyll and Mr Hyde Course: Introduction to literature Assignment: It is suggested that the text the strange case of dr jekyll and mr hyde is preoccupied with the theme of the divided self. Referring to structure, character and plot, analyse the way in which stevenson has conveyed the sense of division in this text. In The strange case of doctor jekyll and mr hyde, R. L. Stevenson describes London during the nineteenth century. In that time the society was divided into distinct social classes and their corresponding communuties. If you were born in a low class there was a small chance you move up to a higher class and if you had a high status there were certain things you could never do, although you may want to do them. Because as a high class person it was rather easy to ruin respectable, good status into a bad one. If you look closer to the word 'case' in the title 'the strange case of Dr Jekyll and Mr Hyde' you may wonder what it means in this context. It may be a case of a disease or to a case of investigation by the police or other detective agency. Both a medical as a detective case are appropiate in this context and are clearly available to Stevenson since as we see he uses both cases. The psycholical disease and the detective investigation case. In the story, Henry Jekyll,is such a man of good status. He is a doctor who
creative story
Creative story The loud cries of teenagers filled the night, their laughter and screams echoed through the streets. The dance party music resonated from each fraternity house, as well as the tall apartment buildings that tower over the town. The smell of beer filled the air. This was a typical Friday night at Murray State University. Turning away from gazing into the night, I looked for my group of friends. I quickly walked to catch up to where they were, few feet ahead of me. I was wearing my black pants, a short sleeved purple and black striped shirt, black heels, and a smile that seemed to fill my whole face. We stood in the long line to get into a huge band party. My friend Brian said he was on the list. We got to the desk where everyone signs in; Brian confidently said who it was that he knew, and a few seconds later, we were denied. "No list, no way getting in," said the drunken fraternity brother. Brian got an irritated look on his face. Embarrassed and irritated myself, I grabbed a few other people that were accompanying us, and left. We walked to a gray stone fraternity house where another friend was at the night before. Two guys were standing outside watching the door. Their names, I found out, were Mike and Chris. "Hey, my name is Kyproulla, are you guys having a party tonight?" I asked, throwing my big smile in the direction of the brother
Mending Wall
Week7 Friday 23rd January, 2007 English Literature: Poetry Mending Wall "Mending Wall" is a dramatic narrative poem cast in forty-five lines of blank verse. Its title is revealingly ambiguous, in that "mending" can be taken either as a verb or an adjective. Considered with "mending" as a verb, the title refers to the activity that the poem's speaker and his neighbor perform in repairing the wall between their two farms. With "mending" considered as an adjective, the title suggests that the wall serves a more subtle function: as a "mending" wall, it keeps the relationship between the two neighbors in good condition. In a number of ways, the first-person speaker of the poem seems to resemble the author, Robert Frost. Both the speaker and Frost own New England farms, and both show a penchant for humor, mischief, and philosophical speculation about nature, relationships, and language. Nevertheless, as analysis of the poem will show, Frost maintains an ironic distance between himself and the speaker, for the poem conveys a wider understanding of the issues involved than the speaker seems to comprehend. As is the case with most of his poems, Frost writes "Mending Wall" in the idiom of New England speech: a laconic, sometimes clipped vernacular that can seem awkward and slightly puzzling until the reader gets the knack of mentally adding or substituting words to
Managementul Relatiilor cu Clientii. Prezent de mai mult de 75 de ani pe piaa romneasc, Romtelecom este astzi una dintre cele mai bine cotate companii din Romnia,
Capitolul 1 Managementul relatiei cu clientii Notiunea de Management al relatiei cu clientii a devenit populara la mijlocul anilor '90. Filosofia MRC consta în recunoasterea faptului ca o relatie de lunga durata cu clientii poate fi unul dintre cele mai importante atuuri ale unei organizatii, oferind avantaje competitive si de profitabilitate îmbunatatite. Piata libera, diversificarea si globalizarea au stimulat o crestere dramatica a competitiei. Aceste realitati ale pietei au fortat companiile sa schimbe abordarea centrata pe produs într-o abordare centrata pe client. Prin trecerea de la piata vânzatorilor la cea a cumparatorilor, adesea în multe ramuri marfurile nu mai sunt vândute, ci sunt cumparate activ de clienti. De aceea MRC încearca sa optimizeze legatura dintre partenerii de afaceri în folosul ambelor parti. .1 Factorii care au condus la aparitia Managementului relatiei cu clientii In momentul în care a aparut Internet-ul lumea s-a schimbat categoric, întreaga lume inclusiv cea a afacerilor, acesta devenind azi o componenta indispensabila a afacerilor ce ofera multe posibilitati organizatiilor si mai cu seama multe oportunitati. Este foarte important pentru o companie moderna sa aiba un sistem prin care sa scurteze timpul de reactie la solicitarile clientilor, oferind astfel suport si calitate serviciilor oferite. În esenta, Managementul relatiei
Home Burial
Week2 Friday 22nd September, 2006 English Literature: Poetry Home Burial "Home Burial," a dramatic narrative largely in the form of dialogue, has 116 lines in informal blank verse. The setting is a windowed stairway in a rural home in which an unnamed farmer and his wife, Amy, live. The immediate intent of the title is made clear when the reader learns that the husband has recently buried their first-born child, a boy, in his family graveyard behind the house. The title can also be taken to suggest that the parents so fundamentally disagree about how to mourn that their "home" life is in mortal jeopardy-in danger of being buried. Further, Amy, because of her introspective grieving, risks burying both her marriage and her sanity. The husband enters the stairway from below and sees her before she sees him, because she is wrapped up in herself. He tardily observes that she has been looking out the stairway window at the graveyard, already containing four of "my people" and "the child's mound." She doubts that he ever noticed the graveyard from that window and cries out for him to stop talking. Avoiding his touch, she shrinks past him down the stairs. When he asks why a man cannot speak of his "lost" child, she counters first by saying "Not you!" and then by doubting that any man can. She abruptly announces that she must get some air. He tells her not to take her
Sistemul de Plati Interbancare. n acest sens am ales s prezint sistemul de pli interbancare din Romnia n interconexiunea sa cu sistemele de pli folosite n Uniunea European, aa cum acesta funcioneaz
INTRODUCERE Schimbarile profunde care au aparut în structura si activitatea sistemelor de plati si decontari au reflectat îndeaproape transformarea industriei financiare la nivel global. Schimbarile tehnologice, dereglementarea si tendinta catre o sporita volatilitate a preturilor activelor au contribuit la expansiunea activitatii financiare si totodata a volumului si valorii fluxurilor de plati la nivel national si international. Toate aceste schimbari sunt evidente mai ales în plan individual-al persoanelor fizice-, cel al economiei reale si al pietelor financiare. În acest context, poate fi amintita larga paleta de instrumente destinate a facilita executarea platilor de catre persoanele fizice: distribuitoarele automate de numerar, ghiseele bancare automate, utilizarea cardurilor bancare d debit si de credit, o mai buna remunerare a depozitelor bancare, precum si introducerea unor forme din ce în ce mai explicite de comisionare a serviciilor sau chiar oferta de servicii gratuite în domeniul transferurilor de bani. Daca toate acestea sunt usor de remarcat în marea majoritate a tarilor dezvoltate si sunt direct legate de transferurile de fonduri cu valoare relative scazuta, schimbarile cele mai spectaculoase care au avut loc pot fi gasite în zona transferurilor de fonduri banesti cu valoare mare si foarte mare, adesea associate fie cu activitatea marilor agenti
Revolutia Industriala. Primul care a folosit termenul de revoluie industrial, n deceniul al cincilea al secolului trecut, a fost Fr. Engels, care l-a pus n legtur, n principal, cu folosirea mainii cu aburi a lui James Watt
CUPRINS: . Definirea termenului.....................................................................................................................pag. 3 2. Introducere....................................................................................................................................pag. 3 3. Impactul industrialitarii asupra economiei europene....................................................................pag. 3 4. Modernizarea Agriculturii ............................................................................................................pag. 5 4.1. Noi progrese în recoltare........................................................................................................pag. 5 4.2. Noile unelte ............................................................................................................................pag. 5 5. Masini Industriale..........................................................................................................................pag. 6 5.1. Carbunele si fierul - materii prime ale epocii masinii ...........................................................pag. 6 5.2. Progrese în prelucrarea fierului..............................................................................................pag. 6 5.3. Progrese în metodele de pompare